Cash Accounts Receivable Allowance for doubtful Accounts Merchandise finished goods Inventory (100 units @ \$ 5) Store Supplies Store Equipment Accumulated Depreciation-Store Equipment Land Prepaid Insurance Non - Trading Investments Trademarks Accumulated Amortization - Trademarks Accounts Payable Mortgage payable Share Capital Retained Earnings AOCI - Unrealized gains on Non-Trading Investments TOTAL Debit Credit 7050 300 50 500 200 1000 1000 200 300 1000 1000 \begin{tabular}{rr} 100 \\ 100 \\ 1000 \\ 10200 \\ 500 \\ \\ 200 \\ \hline 1235012350 \end{tabular} Other data for 2019: 1. Insurance expired during 2019 amounted for $50. 2. An inventory count on December 31 shows $50 of store supplies on hand. 3. Annual depreciation rate for the Store Equipments (10\%) declining balance method. 4. The fair market value of the investments at 31 December is $1400 5. Amortization for the Trademark amounted to $100. 6. An aging of receivables revealed that the Allowance for doubtful accounts should be $150. 7. The mortgage interest rate is 10% per year. 8. Ending inventory of finished goods of clothes on 31 December 2019 revealed that there are 10 units not sold. The company is using the Average Cost method for inventory valuation. Required (a) Prepare the journal entries for 2019